《企业会计制度》(以下简称《制度》)由财政部于2001年12月29日发布,定于20001年1月1日在全国所有大中型企业陆续实施。《制度》的最大特点就是扩展了资产减值准备的范围,由原来的项减值准备扩展到现4在的项,这对我国会计信息质量特征的强化8无疑是一大进步。但是,对各项资产减值准备的冠名应注重规范化,对各项资产减值准备列支渠道的表述也要注重规范化。 The “Enterprise Accounting System” (hereinafter referred to as the “System”) was promulgated by the Ministry of Finance on December 29, 2001 and will be implemented on January 1, 20001 by all the large and medium-sized enterprises across the country. The most prominent feature of the “system” is the expansion of the scope of asset impairment provisions, which extended from the original provision for impairment to the current 4 items. This is undoubtedly a big step forward in strengthening the quality characteristics of China's accounting information. However, the title of each asset depreciation reserve should be standardized, and the statement of each channel of depreciation reserve should be standardized.